https://www.taxtmi.com/caselaws?id=345266 The Appellate Tribunal CESTAT Hyderabad addressed a classification dispute regarding imported coal, specifically whether it should be classified as bituminous coal or steam coal. Due to conflicting views in previous decisions by co-ordinate Benches, a Larger Bench was consulted for resolution. The Larger Bench granted liberty to applicants/assessees to return after a final verdict from the Apex Court. Pending cases were remanded to the adjudicating authority, emphasizing the need to await the Apex Court's judgment. The Tribunal allowed the appeal by remand, setting aside impugned orders and granting appellants the opportunity to defend their positions based on principles of natural justice. en-us Tue, 13 Jun 2017 00:00:00 +0530 Tue, 08 Aug 2017 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345266 The Appellate Tribunal CESTAT Hyderabad addressed a classification dispute regarding imported coal, specifically whether it should be classified as bituminous coal or steam coal. Due to conflicting views in previous decisions by co-ordinate Benches, a Larger Bench was consulted for resolution. The Larger Bench granted liberty to applicants/assessees to return after a final verdict from the Apex Court. Pending cases were remanded to the adjudicating authority, emphasizing the need to await the Apex Court's judgment. The Tribunal allowed the appeal by remand, setting aside impugned orders and granting appellants the opportunity to defend their positions based on principles of natural justice. Case-Laws Customs Tue, 13 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345266